Examining PS LA 2020/3 and the ATO’s views on penalties
How the administrative penalty system applies to SMSFs following the release of Law Administration Practice Statement PS LA 2020/3.
How the administrative penalty system applies to SMSFs following the release of Law Administration Practice Statement PS LA 2020/3.
Deeds are vital to the SMSF industry. Most SMSFs will be established by deed. Subsequent variations to the deed/governing rules...
SMSF auditors have been handed a small, but significant, shift in their responsibility as SMSF gatekeepers by the release of...
The early release of superannuation (ERS) scheme has proven to be a short-term lifeline for many lower- to middle-income-earning Australians....
SuperSphere director Belinda Aisbett discusses some of the myths or areas of confusion relating to the updated auditor independence guidance...
With rent relief being extended for both related and unrelated tenants of SMSFs, there have been many questions around how...
The new rules for SMSF auditor independence are clear about the choice facing SMSF firms undertaking both the audit and...
Cloudoffis outlines some important considerations around updating systems and technology for easing the transition to the new auditor independence standards.
Audit Your Superfund explains why SMSF audit firms need to re-examine their processes and documentation surrounding client acceptance and rejection...
Evolv head of superannuation Santa Dutta explains what options are available to firms impacted by the independence guidance in terms...